Petitioners sought condonation of delay in filing belated annual ...

Delayed filings denied fee waiver. Pay late fees for restoration. Court upholds previous order's condition. No relief beyond granted.

July 10, 2024

Case Laws Companies Law HC

Petitioners sought condonation of delay in filing belated annual returns and balance sheets without paying additional fees. The Court held that despite the existence of a scheme for condonation of delay, it had not extended the benefit to the Petitioners in its previous order dated 11.02.2021. The Court had only directed restoration of the Petitioners' names subject to payment of requisite fees, implying late fees. The Petitioners cannot now seek relief not granted in the previous order. They must pay the late fees for restoration of their names. The petition was dismissed.

View Source

← Previous Next →

Petitioners sought condonation of delay in filing belated annual ...

Delayed filings denied fee waiver. Pay late fees for restoration. Court upholds previous order's condition. No relief beyond granted.

July 10, 2024

Case Laws Companies Law HC

You may also like:

Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

Late fee under CGST Act section 47(2) applies for delayed filing of complete annual return comprising both GSTR-9 and GSTR-9C (where required). For taxpayers with...

The CBIC clarified that late fee under section 47(2) of the CGST Act applies to delayed filing of complete annual returns under section 44, which includes both FORM...

Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there...

HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

The assessee delayed filing the TDS statement, leading to late fees u/s 234E. The Assessing Officer issued an order u/s 200A regarding the late filing. The assessee...

Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started...

Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy...

The WB Directorate of Commercial Taxes has clarified that late fee under s.47(2) of WBGST Act applies to delayed filing of complete annual returns, which includes both...

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have...

Amount of late fee payable for delayed filing of FORM GSTR-3B and fully waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for...

Levying late filing fees u/s 234E - Delay in deposit of TDS and Form 27Q on purchase of immovable property - merely on the ground that the assessee has not filed Form...

The assessee claimed deduction for interest and late fees paid on account of delay in filing GST returns. The authorities disallowed the claim, invoking Explanation 1 to...

Quick Updates: